Adani Agro Pvt. Ltd.,, Ahmedabad vs The Dy.Cit.,Circle-1,, Ahmedabad on 20 September, 2019
21.3 We also find support & guidance from the order of this
Tribunal in the case of DCIT Vs. Orbit Finmark Pvt. Ltd. in ITA
100/Ahd/1999 dated 9/11/2012 wherein it was held as under :